NOTE: Homestead Exemption. 36 M.R.S.A. §683. For property tax years beginning on or after April 1, 2016, the homestead exemption amount is increased from $10,000 to $15,000. See LD #353 P.L. 2009 c.213.

Powers and Duties of Assessors 

MRSA Title 36 Section 701-A - In the assessment of property, assessors in determining just value are to define this term in a manner which recognizes only that value arising from presently possible land use alternatives to which the particular parcel of land being valued may be put.  In determining just value, assessors must consider all relevant factors, including without limitation, the effect upon value of any enforceable restrictions to which the use of the land may be subjected, current use, physical depreciation, sales in the secondary market, functional obsolescence and economic obsolescence.  Restrictions include but are not limited to zoning restrictions limiting the use of land, subdivision restrictions and any recorded contractual provisions limiting the use of lands.  The just value of land is determined to arise from and is attributable to legally permissible use or uses only.

 

MRSA Title 36 Section 708 – The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate.

 

For tax maps, commitment books, and real estate tax information see Tax Maps and Tax Information on the menu of this website.

Helpful Links:   

Tax Applications, Forms, and Publications

Property Tax & Rent Refund

 

 
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